2020 (4) TMI 768

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....titioner in writ petition No.33372 of 2018 has filed this appeal. 2. Number of writ petitions were clubbed together and the impugned common order was passed by the learned Single Judge. The writ petitions were dismissed. 3. The petitioner herein had challenged the reassessment order and the rectification order passed by the prescribed authority under the provisions of the Karnataka Value Added Tax Act, 2003 ('the Act' for short). 4. It is submitted that the statement of objections filed by the respondents - State in writ petition No.13781 of 2017, may be considered as objections to the other writ petitions also. A preliminary objection was raised by the learned Government Advocate in terms of paragraph No.9 which reads as under:- ....

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....did not consider the issue of maintainability of the writ petition. 8. On the previous occasions, appellant's counsel sought time and when the case was relisted, I.A.No.1 of 2020 was filed by the appellant seeking to withdraw the writ petition and sought for a liberty to approach the appellate authority as stated by the appellant in para No.6 of the affidavit, which reads as under"- "6. It is submitted that the appellant bonafide filed writ petitions under Article 226 of the Constitution questioning both the reassessment order as well as the rectification order. Therefore it is submitted before this Hon'ble Court that the delay, if any in filing the appeals before the first appellate authority be directed to be condoned and the ....

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....ean that the jurisdiction of the Writ Court is unavailable but while exercising the jurisdiction, the Writ Court would necessarily have to indicate as to why it is entertaining a writ petition, not withstanding, the availability of an alternative or efficacious remedy to a party. Unfortunately, even after having noticed the preliminary objection regarding maintainability of the writ petition, the court has proceeded to frame the question on merits. This aspect of the matter in the impugned order passed by the learned Single Judge, we find as being erroneous. 12. In order to enable the writ Court to exercise its jurisdiction, it would first have to answer the availability of an alternative and efficacious remedy and as to why it intends t....